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Structure of retail price for processed frozen fish, 2017 edition

· snapshot · rows: 28 · periods: 2 · section: Prices, inflation

The cost structure of frozen processed fish (excluding salmonids) is shown through a cost breakdown. The table contains twenty-eight rows specifying the cost of raw materials, primary materials, and other components. Data are provided in rubles and as a percentage of the total price, allowing for an assessment of each element's share in the final product cost

shown 25 largest of 28
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 125.5 Selling price… processing enterpriseSelling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise 125.5 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 117.3 Full cost of one unit of product 107.1 Turnover of the distribution sector 78.2 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 59.3 Cost of main type of raw material 58.5 Production… commercial expensesProduction expenses, including commercial expenses 47.8 Trade markup 38.8 Intermediary turnover 33.7 Затраты по доставке и продаже товара 19.7 Wages including… security contributionsWages including social security contributions 13.7 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 11.0 Actual profit, loss (-) 10.2 VAT 8.22 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 4.98 Commercial expenses 4.72 General production (shop floor) expenses 4.69 Other production expenses 3.64 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 2.93 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 2.02 Auxiliary material… technological purposesAuxiliary materials for technological purposes 1.74 Cost of other… and main materialsCost of other types of raw materials and main materials 1.10 Expenses for… and developmentExpenses for production preparation and development 0.41 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.31
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Set in numbers

This is a cross-section: 28 series across 2 breakdowns. 56 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes” — 61.6; the smallest is “Returnable waste, by-products and co-products (deducted)” at 0.15. The gap between them is 411-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 59,26 29,10
Стоимость основного вида сырья 58,47 28,71
Стоимость других видов сырья и основных материалов 1,10 0,54
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,31 0,15
Расходы на производство, включая коммерческие расходы 47,84 23,49
Вспомогательные материалы на технологические цели 1,74 0,85
Топливо и энергия, включая воду и пар на технологические цели 11,02 5,41
Расходы на подготовку и освоение производства 0,41 0,20
Расходы на содержание и эксплуатацию оборудования 4,98 2,45
Заработная плата с отчислениями на cоциальные нужды 13,71 6,73
Общехозяйственные (общезаводские) расходы 2,93 1,44
Общепроизводственные (цеховые) расходы 4,69 2,30
Прочие производственные расходы 3,64 1,79
Коммерческие расходы 4,72 2,32
Полная себестоимость единицы продукции 107,10 52,59
Фактическая прибыль, убыток (-) 10,18 5,00
Отпускная цена без НДС и других видов налогов 117,28 57,59
НДС 8,22 4,04
Отпускная цена с НДС, акцизом и другими налогами 125,50 61,63
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 125,50 61,63
Оборот сферы обращения 78,15 38,37
Оборот посреднического звена 33,65 16,52
Торговая надбавка 38,78 19,04
Затраты по доставке и продаже товара 19,73 9,69
в том числе затраты организаций розничной торговли по доставке товара 2,02 0,99
Прибыль организаций розничной торговли 19,05 9,35
НДС, начисленный организациям розничной торговли 5,72 2,81
Розничная цена товара 203,65 100,00

How to read this table

The rows are categorized by cost type, including the cost of primary raw materials and materials net of returnable waste. Comparing these indicators reveals the proportion of the price attributed to fish procurement versus associated costs. Different raw material categories are listed separately to show the cost structure prior to sale

The same indicator in other breakdowns (12)

More in the section Prices, inflation»

Period and application

The indicator is presented as a snapshot without time-series data. The information is relevant for analyzing current market-level price structures. The data is useful for assessing pricing in the food trade and understanding the share of raw material costs

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